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Doubts have been raised on whether Bluetooth Wireless Headset for mobile phones / cell phones is classifiable in heading 8517 or 8518 of the Customs Tariff. The relevant text of these headings is as under:
Reference is drawn toBoard’s Circular No.46/2011-Cus dated 20.10.2011 and Instructions of even number dated 31.7.2013 related to Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme.
With reference to F. No. HRD/CM/102/3/2009-10(Pt)/1102 dated 2nd July, 2013, I am directed to inform that the status of implementation of the Restructuring of Cadre was reviewed by the Chairperson and Member (P&V), CBDT on September 04, 2013.
In order to provide operational flexibility and ease the procedures, it has been decided to permit AD Category –I bank to issue bank guarantee, without prior approval of the Reserve Bank, on behalf of a non-resident acquiring shares or convertible debentures of an Indian company through open offers/ delisting/exit offers, provided :
The respondent-company availed deemed MODVAT credit of Rs.77,546/- during the quarter of March, 2000 on the strength of invoices issued by M/s. Sawan Mal Shibhu Mal Steel Re-Rolling Mills, Mandi Govindgarh.
Assessee not expected to verify with Department in order to avail Cenvat credit, whether supplier had paid duty on inputs or not. We are sharing with you an important judgement of the Hon’ble Supreme Court of India, in the case of Commissioner of Central Excise, Jalandhar vs. M/s. Kay Kay Industries [AIT-2013-147-SC] on following issue:
Now, in addition to sea ports/ICDs indicated in para 2 above, export of finished leather, Wet Blue and EI Tanned Leather would also be permitted through Air Ports. Customs may draw samples, wherever so required, for certification by CLRI or such other labs as notified from time to time, as per finished leather norms.
In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in super session of the notification of the Government of India in the Ministry of Finance
